Factors affecting professional ethical behaviors of accounting students – research at Thuyloi University

Abstract

Accounting professional ethics helps accountants maintain the right professional attitude, thereby contributing to the protection and enhancement of professional reputation. Proper awareness and understanding of accounting professional ethics is extremely necessary for accountants, especially accounting students. Because, if you do not understand and have a good understanding of accounting professional ethics, fraudulent acts in accounting can appear and cause heavy financial losses not only for businesses but also for businesses. whole economy. Therefore, research on the factors affecting the accounting professional ethics of accounting students is considered an important direction. The research results show that there are three factors affecting the ethical behaviour of accounting students, namely Personal Values, Professional Ethical Standards and Awareness of Professional Ethics. Findings from the research results are the basis for proposing recommendations to increase students' ethical behaviour in accounting, including improving students' ethical awareness, cultivating personal values, and promoting an emphasis on the importance of professional ethical standards.